Income Tax (Pay As You Earn) Regulations 2003U.K.
This section has no associated Explanatory Memorandum
99.—(1) Regulation 72D (appeals: supplementary provisions) is amended as follows.
(2) Omit paragraphs (2), (3) and (5) to (7).
(3) In paragraph (4)—
(a)for “If” substitute “This paragraph applies if”; and
(b)omit “the Commissioners who are to determine the appeals are given in paragraphs (5) to (7)”.
(4) For paragraph (8) substitute—
“(8) Where paragraph (4) applies or the appeal is material to the liability to tax of the employer and the employee, all the persons concerned are entitled to be parties to the appeal.”.
(5) Omit paragraph (9).
Commencement Information
I1Sch. 2 para. 99 in force at 1.4.2009, see art. 1(2)